The Role of Modern Tax Administration on Tax Services Quality

International Journal of Business, Law, and Education Pub Date : 2024-03-24 DOI:10.56442/ijble.v5i1.519

Risvina Ridwan, B. Modding, Tenriwaru Tenriwaru

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Abstract

This study aims to examine the effect of Modernization of Tax Administration on the Quality of Tax Services at the South Makassar Primary Tax Service Office. The data in this study were obtained from taxpayers registered at KPP Pratama Makassar Selatan in 2022, namely individual taxpayers and corporate taxpayers who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and withdrawing samples using the sIovin formula with a total of 100 taxpayer respondents. The analysis that will be used is analysis with multiple regression. The data analysis technique is done by descriptive statistical analysis and SPSS 26.0. The results showed that tax socialization had a positive and significant effect on the quality of tax services, business processes and information technology had a positive and significant effect on the quality of tax services, the implementation of good governance had a positive and significant effect on the quality of tax services and the self-assessment system had a positive and significant effect on the quality of tax services

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现代税收管理对提高税收服务质量的作用

本研究旨在探讨税收管理现代化对南望加萨初级税务局税收服务质量的影响。本研究的数据来自 2022 年在 KPP Pratama Makassar Selatan 注册的纳税人，即愿意成为受访者的个人纳税人和公司纳税人。本研究使用原始数据，通过向受访者发放调查问卷/声明表进行实地直接研究，并使用 sIovin 公式提取样本，受访纳税人总数为 100 人。采用的分析方法是多元回归分析法。数据分析技术采用描述性统计分析和 SPSS 26.0。结果表明，税收社会化对纳税服务质量有显著的正向影响，业务流程和信息技术对纳税服务质量有显著的正向影响，良好治理的实施对纳税服务质量有显著的正向影响，自我评估系统对纳税服务质量有显著的正向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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International Journal of Business, Law, and Education

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